2010 (5) TMI 434

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....r, Advocate, for the Appellant. Shri T.H. Rao, SDR, for the Respondent. [Order]. - Cenvat credit of Rs. 61,200/- has been disallowed on the ground that the service rendered by the service provider was not an input service as there was nothing to relate the service to the factory premises of the assessees. In addition, a penalty of Rs. 10,000/- has also been imposed. Hence this appeal. ....